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<title>Comment créer une EURL ? : les étapes clé</title>
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<div data-elementor-type="single" data-elementor-id="1294" class="elementor elementor-1294 elementor-location-single post-14163 articles type-articles status-publish format-standard has-post-thumbnail sujet-eurl description-off" data-elementor-post-type="elementor_library">
<section class="elementor-section elementor-top-section elementor-element elementor-element-aeedc00 elementor-section-boxed elementor-section-height-default elementor-section-height-default" data-id="aeedc00" data-element_type="section">
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<style>.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}</style><h1 class="elementor-heading-title elementor-size-default">Comment créer une EURL ? : les étapes clé</h1></div></div><div class="elementor-element elementor-element-c4ae4ba elementor-align-center elementor-widget elementor-widget-post-info" data-id="c4ae4ba" data-element_type="widget" data-widget_type="post-info.default">
<div class="elementor-widget-container">  <link rel="stylesheet" type="text/css" href="//agence-juridique.com/wp-content/cache/wpfc-minified/1px4tnbb/84ld.css" media="all"/> <ul class="elementor-inline-items elementor-icon-list-items elementor-post-info"> <li class="elementor-icon-list-item elementor-repeater-item-d6f6c66 elementor-inline-item" itemprop="datePublished"> <span class="elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date"> <span class="elementor-post-info__item-prefix">Publié le </span> <time>13 juin 2018</time> </span> </li> <li class="elementor-icon-list-item elementor-repeater-item-64553d2 elementor-inline-item"> <span class="elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-time"> <span class="elementor-post-info__item-prefix">&nbsp;à </span> <time>11:48</time> </span> </li> <li class="elementor-icon-list-item elementor-repeater-item-2543759 elementor-inline-item"> <span class="elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom"> , modifié le 30 août 2023 </span> </li> <li class="elementor-icon-list-item elementor-repeater-item-8dfb0ff elementor-inline-item"> <span class="elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom"> &nbsp;à 14:04 </span> </li> </ul></div></div><div class="elementor-element elementor-element-3d96abe elementor-widget elementor-widget-text-editor" data-id="3d96abe" data-element_type="widget" data-widget_type="text-editor.default">
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<style>.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}</style>				Vous souhaitez monter une EURL mais ne disposez pas d&rsquo;assez d&rsquo;information à ce sujet ? Retrouvez dans notre article les points clés de l&rsquo;EURL, statut juridique unipersonnel, ainsi que toutes les formalités liées à sa création.</div></div></div></div></div></section>
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<div class="elementor-toc__header-title"> Sommaire</div><div class="elementor-toc__toggle-button elementor-toc__toggle-button--expand" role="button" tabindex="0" aria-controls="elementor-toc__7ab6a4b" aria-expanded="true" aria-label="Ouvrir la table des matières"><svg aria-hidden="true" class="e-font-icon-svg e-fas-chevron-down" viewbox="0 0 448 512" xmlns="http://www.w3.org/2000/svg"><path d="M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z"></path></svg></div><div class="elementor-toc__toggle-button elementor-toc__toggle-button--collapse" role="button" tabindex="0" aria-controls="elementor-toc__7ab6a4b" aria-expanded="true" aria-label="Fermer la table des matières"><svg aria-hidden="true" class="e-font-icon-svg e-fas-chevron-up" viewbox="0 0 448 512" xmlns="http://www.w3.org/2000/svg"><path d="M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z"></path></svg></div></div><div id="elementor-toc__7ab6a4b" class="elementor-toc__body">
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<div class="elementor-widget-container"> <!DOCTYPE html> <html><p>L’EURL est une entreprise unipersonnelle à responsabilité limitée. Elle est destinée aux entrepreneurs qui souhaitent exercer seuls leur activité. C’est une forme juridique appréciée par les entrepreneurs en raison de sa souplesse et du fait que la responsabilité du dirigeant est limitée à la hauteur de ses apports. Ce guide présente les formalités à accomplir pour monter une EURL ainsi que les avantages que présente cette forme juridique. De cette manière, l’entrepreneur qui souhaite <a href="https://agence-juridique.com/constituer-une-eurl/">créer une EURL</a> sera en mesure d’apprécier si celle-ci est adaptée à ses besoins et à ses projets.</p> <ol> <li>La décision de créer une EURL</li> <li>La rédaction des statuts</li> <li>Les formalités à accomplir pour créer une EURL</li> <li>Le fonctionnement d’une EURL</li> <li>Les avantages d’une EURL</li> </ol> <h2 id="la-decision-de-creer-une-eurl"><strong>La décision de créer une EURL</strong></h2> <p>Lorsque l’entrepreneur décide de monter une EURL, il s’agit d’une décision unilatérale. Cette décision est prise par l’entrepreneur qui deviendra l’associé unique de la société. L’EURL est donc une société constituée d’un associé unique. La décision de créer une EURL peut traduire deux objectifs :</p> <ul> <li>L’EURL est créée pour une entreprise nouvelle ;</li> <li>L’EURL est créée pour une entreprise qui existait déjà sous la forme d’une entreprise individuelle.</li> </ul> <h2 id="rediger-les-statuts-de-l-eurl"><strong>Rédiger les statuts de l’EURL</strong></h2> <p>La création d’une EURL nécessite obligatoirement la rédaction de statuts. L’étape de la rédaction des statuts est primordiale puisqu’elle permet à l’entrepreneur d’indiquer les conditions d’organisation de la société et de rédiger les statuts en fonction de ses projets. Les statuts peuvent être rédigés par l’associé unique ou par un professionnel.</p> <h3 id="les-mentions-obligatoires">Les mentions obligatoires</h3> <p>Les statuts doivent contenir un certain nombre d’informations obligatoires :</p> <ul> <li>La forme juridique de la société : société à responsabilité limitée ;</li> <li>L’objet social de la société ;</li> <li>La dénomination sociale ;</li> <li>Le siège social ;</li> <li>La durée de la société (qui ne doit pas excéder 99 ans) ;</li> <li>Le montant du capital social,</li> <li>Une clause de variabilité du capital, si la société est à capital variable ;</li> <li>Le dépôt des fonds (apports en numéraire) ;</li> <li>Les modalités de libération des apports en numéraire ;</li> <li>L’évaluation des apports en nature ;</li> <li>La répartition et la libération des parts sociales entre les associés.</li> </ul> <h3 id="les-mentions-complementaires">Les mentions complémentaires</h3> <p>Les statuts doivent contenir des informations obligatoires relatives à la société en tant que telle. Par ailleurs, certaines informations complémentaires sont également nécessaires :</p> <ul> <li>L’identité du gérant ;</li> <li>Les pouvoirs du gérant ;</li> <li>La rémunération du gérant ;</li> <li>Les modalités du mandat (durée, exercice…) ;</li> <li>Le traitement des conventions passées entre la société et l’associé unique ou le gérant ;</li> <li>La durée de l’exercice social de l’EURL ;</li> <li>La transmission des parts sociales ;</li> <li>L’identité du commissaire aux comptes.</li> </ul> <h2 id="les-autres-formalites-a-accomplir"><strong>Les autres formalités à accomplir</strong></h2> <h3 id="l-ouverture-d-un-compte-de-depot-du-capital-de-l-eurl">L’ouverture d’un compte de dépôt du capital de l’EURL</h3> <p>Le dépôt du capital social se fait en deux temps. Une fois l’ensemble des apports en numéraire réunis, l’entrepreneur doit d’abord déposer ces fonds sur un compte bancaire particulier. Ce compte sera bloqué jusqu’à l’obtention de l’extrait K-BIS attestant de l’immatriculation de l’EURL. L’ouverture de ce compte et le versement des fonds permet à l’entrepreneur d’obtenir une attestation de dépôt de capital, nécessaire pour la constitution du dossier de création d’une entreprise destiné au Centre de formalités des entreprises. Dans un second temps, une fois<a href="https://agence-juridique.com/articles/immatriculation-dune-eurl-tout-savoir-en-3-minutes/"> l’immatriculation effectuée</a> et les fonds débloqués, ces derniers sont versés sur un autre compte ouvert au nom de l’EURL.</p> <h3 id="la-publication-d-un-avis-de-creation-d-une-eurl">La publication d’un avis de création d’une EURL</h3> <p>Après la signature des statuts, l’entreprise dispose d’un mois pour procéder à une publication de l’avis de constitution d’une EURL dans un journal d’annonces légales. Ce journal d’annonces légales doit dépendre du département dans lequel se situe le siège social de l’EURL. L’avis de constitution d’une EURL contient un certain nombre de mentions comme le siège social, le capital social (fixe ou variable), la dénomination sociale ou encore l’identité du gérant.</p> <h3 id="la-constitution-d-un-dossier-de-creation-d-une-eurl">La constitution d’un dossier de création d’une EURL</h3> <p>Afin de faire enregistrer et immatriculer l’EURL, il est nécessaire de constituer un dossier de création de société. Ce dossier sera déposé au Centre de formalités des entreprises ou au greffe du Tribunal de commerce, si l’associé unique décide de transférer directement le dossier. Le dossier doit être rigoureusement établi, car la moindre erreur empêchera l’immatriculation de la société. Le dossier de création d’une EURL doit notamment contenir :</p> <ul> <li>Trois exemplaires du formulaire de déclaration de société M0 complété et signé ;</li> <li>Un exemplaire original des statuts datés et signés par l’associé unique ;</li> <li>Une attestation originale de blocage des fonds sur un compte bloqué au nom de l’EURL ;</li> <li>Une déclaration sur l’honneur de non-condamnation pour le gérant personne physique ;</li> <li>Une attestation de publication dans un journal d’annonces légales ;</li> <li>Une copie en trois exemplaires de la pièce d’identité du gérant ;</li> <li>Un justificatif de domiciliation de l’entreprise.</li> </ul> <h2 id="le-fonctionnement-d-une-eurl"><strong>Le fonctionnement d’une EURL</strong></h2> <h3 id="la-gerance">La gérance</h3> <p>L’associé unique a le choix entre deux méthodes d’administration. Soit il exerce les fonctions d’associé unique et de gérant, soit il nomme un gérant. Dans une EURL, le gérant est obligatoirement une personne physique. Ainsi, lorsque l’associé unique de l’EURL est une personne morale, le gérant sera nécessairement nommé. Ce choix a un impact sur le statut social du gérant. En effet, si l’associé unique est également le gérant, alors ce dernier relève des travailleurs indépendants. En revanche, si le gérant n’est pas l’associé unique, il est assimilé-salarié. Les fonctions de gérance peuvent être exercées à titre gratuit ou à titre onéreux. Dans ce cas, soit la rémunération peut être fixée soit dans les statuts, soit dans un acte distinct.</p> <h3 id="le-commissaire-aux-comptes">Le commissaire aux comptes</h3> <p>Dans une EURL, la présence d’un commissaire aux comptes n’est obligatoire que si deux des seuils suivants sont dépassés :</p> <ul> <li>Le total du bilan est supérieur à 1 550 000 euros ;</li> <li>Le chiffre d’affaire hors taxes est supérieur à 3 100 000 ;</li> <li>Le nombre de salariés est supérieur à 50.</li> </ul> <h3 id="l-assemblee">L’assemblée</h3> <p>Les pouvoirs de l’assemblée sont exercés par l’associé unique seul. Autrement dit, c’est l’associé unique qui représente l’assemblée générale.</p> <h3 id="inventaire-des-comptes-annuels">Inventaire des comptes annuels</h3> <p>Chaque année, l’associé unique doit établir un inventaire des comptes annuels et un rapport de gestion. Cet inventaire doit être déposé au greffe du Tribunal de commerce sous peine d’une amende de 1500 euros.</p> <h2 id="pourquoi-preferer-la-forme-sociale-eurl"><strong>Pourquoi préférer la forme sociale EURL ?</strong></h2> <h3 id="la-responsabilite-du-gerant-est-limitee">La responsabilité du gérant est limitée</h3> <p>La création d’une EURL permet à l’entrepreneur de protéger son patrimoine personnel. En effet, sa responsabilité sera limitée au montant de ses apports. Les apports peuvent être en numéraire, en industrie ou en nature. Cette limitation de responsabilité présente donc un avantage considérable pour l’entrepreneur. En effet, outre le fait que ses biens personnels soient protégés en cas d’endettement, l’entrepreneur perdra très peu si les apports ont été fait essentiellement en industrie. Rappelons que la création d’une EURL n’exige pas de capital minimum. Toutefois, lorsque l’associé unique se porte caution personnelle lors d’une opération consentie avec l’EURL, ses biens ne seront plus à l’abri et les créanciers pourront se retourner contre lui.</p> <h3 id="l-entrepreneur-peut-opter-librement-pour-l-ir-ou-pour-l-is">L’entrepreneur peut opter librement pour l’IR ou pour l’IS</h3> <p>Lors de sa création, l’EURL est automatiquement soumise à l’impôt sur les revenus (IR). Toutefois, les statuts peuvent prévoir que la société sera soumise à l’impôt sur les sociétés (IS). L’EURL permet donc à l’entrepreneur d’opter pour l’IS ou pour l’IR. Si le régime de l’IR a le mérite de la simplicité en matière de gestion, ce dernier coûte cher aux entreprises qui dégagent des bénéfices importants puisqu’il consiste à taxer les bénéfices nets dégagés par l’entreprise. Dans le cadre de l’IR, les bénéfices sont traités comme les revenus du dirigeant. L’entrepreneur peut également opter pour l’IS. Cela permettra à l’entreprise d’être taxée séparément. Les bénéfices de l’entreprise et les revenus du dirigeant sont ici traités distinctement.</p> <h3 id="les-modalites-de-gestion-d-une-eurl-sont-allegees">Les modalités de gestion d’une EURL sont allégées</h3> <p>Dans le cadre de l’EURL, certaines modalités de gestion sont allégées en raison du fait que la société compte un associé unique. Par exemple, les décisions attribuées aux assemblées générales sont prises par l’associé unique, seul et ne nécessitent aucune formalité. La création de l’EURL offre donc à l’associé unique la possibilité d’organiser la gestion de la société en fonction de ses objectifs et de ses besoins. <em><strong>Si vous souhaitez créer votre SARL/EURL,&nbsp;<a href="https://agence-juridique.com/constituer-une-sarl-eurl/">rendez-vous sur le formulaire en ligne d’Agence Juridique</a>. </strong></em> <em><strong>Pour plus d’informations concernant la création de votre entreprise, Agence Juridique se tient à votre disposition, alors n’hésitez pas à nous contacter !</strong></em> <em><strong>AGENCE JURIDIQUE Tel : 01 76 54 81 37</strong></em> <em><strong>Notre équipe est joignable de 9h30 à 12h30 et de 14h à 18h</strong></em></p> </html></div></div><div class="elementor-element elementor-element-73d7b68 e-con-full e-flex e-con e-parent" data-id="73d7b68" data-element_type="container" data-core-v316-plus="true">
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31.3 192z"></path></svg><svg aria-hidden="true" class="mobile-act-icon e-font-icon-svg e-fas-caret-up" viewbox="0 0 320 512" xmlns="http://www.w3.org/2000/svg"><path d="M288.662 352H31.338c-17.818 0-26.741-21.543-14.142-34.142l128.662-128.662c7.81-7.81 20.474-7.81 28.284 0l128.662 128.662c12.6 12.599 3.676 34.142-14.142 34.142z"></path></svg></span></span></span></a></li> <li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-15051 depth-1"><a href='https://agence-juridique.com/auto-entrepreneur/' data-level='2'><span class="item-content"><span class="menu-item-text"><span class="menu-text">Auto-entreprise</span></span><span class="submenu-indicator"><svg aria-hidden="true" class="desktop-menu-icon e-font-icon-svg e-fas-caret-right" viewbox="0 0 192 512" xmlns="http://www.w3.org/2000/svg"><path d="M0 384.662V127.338c0-17.818 21.543-26.741 34.142-14.142l128.662 128.662c7.81 7.81 7.81 20.474 0 28.284L34.142 398.804C21.543 411.404 0 402.48 0 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192z"></path></svg><svg aria-hidden="true" class="mobile-act-icon e-font-icon-svg e-fas-caret-up" viewbox="0 0 320 512" xmlns="http://www.w3.org/2000/svg"><path d="M288.662 352H31.338c-17.818 0-26.741-21.543-14.142-34.142l128.662-128.662c7.81-7.81 20.474-7.81 28.284 0l128.662 128.662c12.6 12.599 3.676 34.142-14.142 34.142z"></path></svg></span></span></span></a></li> <li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-15081 depth-1"><a href='https://agence-juridique.com/changement-activite/' data-level='2'><span class="item-content"><span class="menu-item-text"><span class="menu-text">Changement d’objet social</span></span><span class="submenu-indicator"><svg aria-hidden="true" class="desktop-menu-icon e-font-icon-svg e-fas-caret-right" viewbox="0 0 192 512" xmlns="http://www.w3.org/2000/svg"><path d="M0 384.662V127.338c0-17.818 21.543-26.741 34.142-14.142l128.662 128.662c7.81 7.81 7.81 20.474 0 28.284L34.142 398.804C21.543 411.404 0 402.48 0 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